An accountant is a person who records business transactions on behalf of an organization, reports on company performance to management, and issues financial statements. Here are several examples of the types of transactions in which an accountant may become involved:

Management reports are issued to the management team. The reports are highly customized to the needs of each entity, and may cover such topics as the sales of certain product lines, investigations of cost variances, sales returns, and an analysis of overtime incurred.

Tax reports are issued to several government entities. The reports provide detail regarding the amounts paid for income taxes, property taxes, sales taxes, use taxes, and so forth.

An accountant may also be involved in the creation of a number of processes within a business, which typically include several controls to ensure that assets are properly managed. Examples of such processes are:

An accountant may choose to pursue a certification, of which the most prestigious is the certified public accountant (CPA) designation. A CPA license is required before a person can audit the books of a client organization.